碩士 / 國立高雄海洋科技大學 / 海事資訊科技研究所 / 104 / Since the government imposed Tobacco Health and Welfare
Surcharge, department of investigation across the country seized the number of cigarettes increasingly large .
Therefore, this paper by literature review and case analysis to explore of tobacco product smuggling patterns and trends of
cyclical. Scope of the study is CGA Penghu Investigation Team
where author serviced (Penghu), seizing untaxed tobacco products
smuggling case in 2011-2014.
Research is focused on the analysis common mode of smuggling tobacco products in Penghu area, and then with department of investigation across the country seized untaxed tobacco products to
compare patterns and periodicity. Research result Found: Arrest
untaxed tobacco products smuggling patterns and trends in Penghu, in line with the national trend toward the development of cigarettes arrest, and therefore recommended that Penghu investigation team arrest untaxed tobacco products smuggling of direction can be judged with reference to the National Investigative Trend and cycle
mode in the future.
Hope this study could help CGA in seizing and preventing tobacco products smuggling in the future.
Keywords: Health and Welfare Surcharge Tobacco Products,
Tobacco Products Smuggling, Mode of Tobacco Products Smuggling, Penghu, Coast Guard Administration.
| Identifer | oai:union.ndltd.org:TW/104NKIM0297017 |
| Date | January 2016 |
| Creators | 林東呈 |
| Contributors | 張清發 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 112 |
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